Is ADR available at one or more points during the hearing process?:
If "Yes," when is ADR available?:
Before Claim/Case Filed
Is ADR a mandatory or voluntary process?:
What type(s) of ADR are available?:
If "Other," please specify::
Various officials have settlement authority. See IRM 1.2.47 and 188.8.131.52.1 (http://www.irs.gov/irm). Regional regulatory administrators play a part in alcohol, tobacco, and firearm tax- related ADR cases (26 C.F.R. 601.521).
Trained mediators are available for most disputes. (http://www.irs.gov/Individuals/Appeals-Mediation-Programs)
Regulations/rules of practice governing ADR process (please include CFR citations):
26 C.F.R. Part 601 (especially various subsections of §§ 601.105 - 601.106); 26 C.F.R. §§ 301.7430-3, 301.7121-01, 301.7122-0, 301.7122-1, etc.
Other published guidance on ADR process (if any)::